unit_outline_BFA713 Audit-2006

unit_outline_BFA713 Audit-2006 - BFA713 AUDIT &...

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BFA713 AUDIT & ASSURANCE Semester Two 2006 School of Accounting and Corporate Governance Faculty of Business Unit Outline Helena Mitev CRICOS Provider Code: 00586B
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Contact details Unit coordinator/lecturer Unit coordinator/lecturer: Helen Mitev MEc (Hons), MBus (PA) Campus: Hobart e-mail: Helena.Mitev@utas.edu.au Phone: 6226 7800 Fax: 6226 7845 Location: Room 426, Level 4, Commerce Building, French Street, Sandy Bay Postal Address: Helen Mitewa School of Accounting & Corporate Governance University of Tasmania Private Bag 86 Hobart TAS 7001 Consultation hours: Mon 1-3 PM or by appointment © The University of Tasmania 2006
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1 Contents Unit description 2 Learning outcomes 2 Prior knowledge and skills 3 Learning resources required 3 Details of teaching arrangements 5 Learning expectations and strategies 6 Specific attendance/performance requirements 7 Assessment 7 How your final result is determined 10 Standardisation 10 Submission of assignments 10 Requests for extensions 10 Penalties 11 Academic referencing 11 Plagiarism 11 Further information and assistance 12 Help resolving concerns about this unit 12 Lecture and tutorial schedule 14 Assignment 15
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2 Unit description BFA713 Audit & Assurance is designed to introduce you to the key concepts of auditing as a discipline. The unit’s broad aim is to provide you with knowledge and appreciation of the objectives and limitations of an audit, including an understanding of key auditing theories, practice, methods and the current environment in which auditors operate. You will learn the key tools used by auditors for collecting and evaluating evidence, and the audit process (including professional auditing standards and techniques), by which the external company auditor, within the Australian professional and legal framework, is providing an opinion on the truth and fairness of financial reports of various types of entities. As such, the unit provides both a conceptual and practical approach, enabling you to gain a complete picture of the audit process in light of contemporary audit issues. In addition, you will enhance a number of generic graduate skills through both the formal components of assessment and class participation. Prerequisites: This course builds on the knowledge acquired in prior units: BFA705 Financial and Corporate Accounting . Learning outcomes On completion of this unit, you should be able to: LO 1 ) Identify and discuss the phases of the overall audit process beginning with the planning, through the documentation, to the testing and reporting stages; LO 2) Demonstrate a strong knowledge of auditing concepts, standards and procedures and the application of these to the conduct of an audit; LO 3 ) Apply appropriate auditing techniques, and theory to practical audit situations and prepare various types of audit reports based on your judgement; LO 4 ) Identify the effectiveness of internal control and discuss the auditing techniques applicable to manual and computerised accounting systems;
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unit_outline_BFA713 Audit-2006 - BFA713 AUDIT &...

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